Dimensioni e misurazione della colpa nella responsabilità erariale

Abstract

Starting from the conceptual versatility of guilt in the various branches of law, we arrive at affirming the autonomy of its notion in public accounting; here it assumes a differentiated status, relevant to the purpose of defining tax liability in relation to its particular intensity. Therefore, to avoid arbitrariness, it is necessary to proceed to identify specific logical tools refined by experience, which can allow a measurement of the fault, also making this operation detectable and verifiable. The determination of the seriousness of the fault presupposes, in fact, the assessment of its effective dimensions through two fundamental criteria, which represent the measures of the fault, i.e. the existence of a conduct held in extreme contradiction to that indicated by the precautionary rule (objective measure ) and the failure to exercise the necessary, even if minimal, level of control required by the law on external causal courses (subjective measure). We then examine the limits to the duty of care constituted by the principles of the division of labor and custody, with particular regard to qualified custody. Finally, the discussion of the causes of exclusion of guilt.